NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A10396A
SPONSOR: Jacobson
 
TITLE OF BILL:
An act to amend chapter 295 of the laws of 2023 amending the tax law
relating to authorizing the city of Beacon to impose a hotel and motel
tax, in relation to the effectiveness thereof
 
PURPOSE OR GENERAL IDEA OF BILL:
To extend the City of Beacon's hotel and motel tax for an additional
three years.
 
SUMMARY OF PROVISIONS:
Section 1: Extends the authorization for the imposition of a hotel and
motel tax in the City of Beacon for an additional three years.
Section 2 sets forth the effective date which is immediately.
 
JUSTIFICATION:
This legislation would allow the City of Beacon to continue to impose a
hotel and motel tax.
The rate of such tax shall not exceed 5% of the per diem rental rate for
each room. Pursuant to the Municipal Home Rule Law, a municipality may
adopt local laws that relate to the levy and administration of local
taxes if authorized by the State legislature.
The City of Beacon has requested an extension of this special legis-
lation which will enable them to continue to collect a hotel and motel
tax to raise additional revenue for the City.
 
PRIOR LEGISLATIVE HISTORY:
A6555/S6679 - Signed Chap.294 of the Laws of 2023
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state. The city will continue to collect additional revenue
which will be used to reduce the burden on local taxpayers.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall be deemed repealed on
August 23, 2029.
STATE OF NEW YORK
________________________________________________________________________
10396--A
IN ASSEMBLY
March 3, 2026
___________
Introduced by M. of A. JACOBSON -- read once and referred to the Commit-
tee on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend chapter 295 of the laws of 2023 amending the tax law
relating to authorizing the city of Beacon to impose a hotel and motel
tax, in relation to the effectiveness thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 2 of chapter 295 of the laws of 2023 amending the
2 tax law relating to authorizing the city of Beacon to impose a hotel and
3 motel tax is amended to read as follows:
4 § 2. This act shall take effect immediately and shall expire and be
5 deemed repealed [3 years after such date] on August 23, 2029.
6 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14755-02-6